employee
student
student
The institution of legal liability is aimed at protecting specific social relations. Due to the special status of taxes in the economic and legal system, the issues of liability for violations of tax and fee legislation are of particular interest. The subject of this research is the organizational and legal aspects of the issue of bringing individuals to tax liability in the Russian Federation. The purpose of this research is to analyze the state of the institution of tax liability in modern Russia, identify problematic and controversial aspects of bringing individuals to tax liability, and identify legislative gaps in this area, with subsequent recommendations for resolving these conflicts. This study will provide an analysis of judicial and regulatory acts, as well as the law enforcement practices of the relevant authorities.
tax, tax offense, legal liability, tax responsibility, statute of limitations, tax period
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